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previous page Previous Page: Publication 529 - Miscellaneous Deductions - Deductions Not Subject to the 2% Limit
next page Next Page: Publication 529 - Miscellaneous Deductions - How To Report
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p529-002.htm#en_us_publink100027031

Nondeductible Expenses(p13)


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You cannot deduct the following expenses.
taxmap/pubs/p529-002.htm#en_us_publink100027032

List of Nondeductible Expenses(p13)


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taxmap/pubs/p529-002.htm#en_us_publink100027033

Adoption Expenses(p14)


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You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. For details, see Form 8839, Qualified Adoption Expenses.
taxmap/pubs/p529-002.htm#en_us_publink100027034

Campaign Expenses(p14)


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You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. These include qualification and registration fees for primary elections.
taxmap/pubs/p529-002.htm#en_us_publink100027035

Legal fees.(p14)


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You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign.
taxmap/pubs/p529-002.htm#en_us_publink100027036

Capital Expenses(p14)


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You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. If you use such property in your work, you may be able to take a depreciation deduction. See Publication 946. If the property is a car used in your work, also see Publication 463.
taxmap/pubs/p529-002.htm#en_us_publink100027037

Check-Writing Fees on Personal Account(p14)


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If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest.
taxmap/pubs/p529-002.htm#en_us_publink100027038

Club Dues(p14)


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Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs.
You cannot deduct dues paid to an organization if one of its main purposes is to:
Dues paid to airline, hotel, and luncheon clubs are not deductible.
taxmap/pubs/p529-002.htm#en_us_publink100027039

Commuting Expenses(p14)


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You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items.
taxmap/pubs/p529-002.htm#en_us_publink100027040

Fines or Penalties(p14)


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You cannot deduct fines or penalties you pay to a governmental unit for violating a law. This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike.
taxmap/pubs/p529-002.htm#en_us_publink100027041

Health Spa Expenses(p14)


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You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer.
taxmap/pubs/p529-002.htm#en_us_publink100027042

Home Security System(p14)


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You cannot deduct the cost of a home security system as a miscellaneous deduction. However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587.
taxmap/pubs/p529-002.htm#en_us_publink100027043

Investment-Related Seminars(p15)


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You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes.
taxmap/pubs/p529-002.htm#en_us_publink100027044

Life Insurance Premiums(p15)


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You cannot deduct premiums you pay on your life insurance. You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. See Publication 504, Divorced or Separated Individuals, for information on alimony.
taxmap/pubs/p529-002.htm#en_us_publink100027045

Lobbying Expenses(p15)


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You generally cannot deduct amounts paid or incurred for lobbying expenses. These include expenses to:
  1. Influence legislation,
  2. Participate, or intervene, in any political campaign for, or against, any candidate for public office,
  3. Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or
  4. Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials.
Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities.
taxmap/pubs/p529-002.htm#en_us_publink100027046

Covered executive branch official.(p15)


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A covered executive branch official, for the purpose of (4) above, is any of the following officials.
taxmap/pubs/p529-002.htm#en_us_publink100027047

Dues used for lobbying.(p15)


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If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part.
taxmap/pubs/p529-002.htm#en_us_publink100027048

Exceptions.(p15)


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You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business.
taxmap/pubs/p529-002.htm#en_us_publink100027049

Lost or Mislaid Cash or Property(p15)


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You cannot deduct a loss based on the mere disappearance of money or property. However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. See Publication 547.
taxmap/pubs/p529-002.htm#en_us_publink100027050

Example.(p15)

A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. The diamond falls from the ring and is never found. The loss of the diamond is a casualty.
taxmap/pubs/p529-002.htm#en_us_publink100027051

Lunches With Co-workers(p15)


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You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. See Publication 463 for information on deductible expenses while traveling away from home.
taxmap/pubs/p529-002.htm#en_us_publink100027052

Meals While Working Late(p15)


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You cannot deduct the cost of meals while working late. However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home.
taxmap/pubs/p529-002.htm#en_us_publink100027053

Personal Legal Expenses(p15)


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You cannot deduct personal legal expenses such as those for the following.
You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property.
taxmap/pubs/p529-002.htm#en_us_publink100027054

Political Contributions(p16)


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You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible.
taxmap/pubs/p529-002.htm#en_us_publink100027055

Professional Accreditation Fees(p16)


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You cannot deduct professional accreditation fees such as the following.
taxmap/pubs/p529-002.htm#en_us_publink100027056

Professional Reputation(p16)


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You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation.
taxmap/pubs/p529-002.htm#en_us_publink100027057

Relief Fund Contributions(p16)


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You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job.
taxmap/pubs/p529-002.htm#en_us_publink100027058

Residential Telephone Service(p16)


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You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business.
taxmap/pubs/p529-002.htm#en_us_publink100027059

Stockholders' Meetings(p16)


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You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments.
taxmap/pubs/p529-002.htm#en_us_publink100027060

Tax-Exempt Income Expenses(p16)


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You cannot deduct expenses to produce tax-exempt income. You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities.
If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct.
taxmap/pubs/p529-002.htm#en_us_publink100027061

Example.(p16)

During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. In earning this income, you had total expenses of $500 during the year. You cannot identify the amount of each expense item that is for each income item. Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. You can deduct, subject to the 2% limit, expenses of $400 (80% of $500).
taxmap/pubs/p529-002.htm#en_us_publink100027062

Travel Expenses for Another Individual(p16)


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You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on personal or business travel. See Publication 463 for more information on deductible travel expenses.
taxmap/pubs/p529-002.htm#en_us_publink100027063

Voluntary Unemployment Benefit Fund Contributions(p16)


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You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions.
taxmap/pubs/p529-002.htm#en_us_publink100027064

Wristwatches(p16)


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You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties.
previous pagePrevious Page: Publication 529 - Miscellaneous Deductions - Deductions Not Subject to the 2% Limit
next pageNext Page: Publication 529 - Miscellaneous Deductions - How To Report
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication